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If he had applied in June, his income would have been average based on actual income for the months of May, June, and July, so SEIRFs for May, June, and July would be used for determining his eligibility for BadgerCare Plus for the backdated months of June, July, and August.

Example 9 Hershel applied for BadgerCare Plus and FoodShare for himself in April and requested backdated eligibility to January. He owns a bakery and filed taxes. However, he reports that his previous year’s taxes no longer reflect his earnings due to a true significant change that occurred in March. For the application month of April, SEIRFs would be used for all months since the significant change occurred in March, so Hershel’s actual income for March and estimated income for April and May would be used to budget average income for the month of April and ongoing. If he had applied in January, taxes would be used as verification of his income, so his taxes can be used for determining his eligibility for BadgerCare Plus for the backdated months of January and February. However, because of the significant change in March, an average of March, April, and May SEIRFs would be used for determining his eligibility for BadgerCare Plus for the backdated month of March. 16.4.4 Verification Self-employment income information is not available through data exchanges and therefore must be verified (see SECTION 9.10 QUESTIONABLE ITEMS). Completed IRS tax forms (see SECTION 16.4.3.4.1 IRS TAX FORMS AND WORKSHEETS) are sufficient verification of farm and self-employment income. If tax forms are not available or cannot be used because of a significant change in circumstances, other documents, such as a completed and signed Self- Employment Income Report form(s) (SEIRF) or bookkeeping records, are sufficient verification. Note It is not necessary to collect copies of supportive verification, such as receipts from sales and purchases. However, verification can be requested when the information given is in question (see SECTION 9.10 QUESTIONABLE ITEMS). If requesting verification, workers must document the reason for the request in case comments. If a Program Add request is made on a case with self-employment income, use the existing previously verified information, instead of re-verifying it, if all of the following are true: • A recent determination was made. • SEIRFs or bookkeeping records were used. • No significant change has been reported by the individual. • The business has not filed taxes in the meantime. 16.4.4.1 Self-Employment Hours Count the time a self-employed person spends on business-related activities involving planning, selling, advertising, and management, along with time spent on the production of goods and services provided as hours of work. Do not request verification of self-reported monthly hours worked unless questionable (see SECTION 9.10 QUESTIONABLE ITEMS). 16.4.4.2 Live-In Care Providers Because contract agencies may or may not treat payments to a live-in care provider as exempt from federal taxation, workers must not rely on 1099 forms to verify whether the payments are tax exempt. Instead, if an applicant or member claims to be a live-in care provider with tax-exempt income, workers must provide the applicant or member with a Verifying Tax-Exempt Income for Live-in Care Providers form (F-02193) and ask them to complete it to attest to meeting the criteria that makes this income